{"id":209293,"date":"2020-08-27T10:17:29","date_gmt":"2020-08-27T01:17:29","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=209293"},"modified":"2020-08-26T11:59:13","modified_gmt":"2020-08-26T02:59:13","slug":"consumption-article-156","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-156\/","title":{"rendered":"\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8\u3010\u4e8b\u4f8b89\uff08\u6d88\u8cbb\u7a0e\uff09\u3011\u3000\u300c\u540c\u65cf\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u8cb8\u4ed8\u91d1\u3092\u6e1b\u3089\u3059\u305f\u3081\u5efa\u7269\u306b\u3088\u308b\u4ee3\u7269\u5f01\u6e08\u3092\u5b9f\u884c\u3057\u305f\u304c\u3001\u7c21\u6613\u8ab2\u7a0e\u3092\u9078\u629e\u3057\u3066\u304a\u308a\u5efa\u7269\u53d6\u5f97\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u304c\u53d7\u3051\u3089\u308c\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u932f\u8aa4\u3067\u53d6\u308a\u6d88\u3057\u3001\u539f\u5247\u8ab2\u7a0e\u306b\u623b\u3057\u3066\u304b\u3089\u518d\u5ea6\u5b9f\u884c\u3057\u305f\u305f\u3081\u3001\u79fb\u8ee2\u8cbb\u7528\u304c\u4e8c\u91cd\u306b\u304b\u304b\u3063\u3066\u3057\u307e\u3063\u305f\u4e8b\u4f8b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u4e8b\u4f8b89\uff08\u6d88\u8cbb\u7a0e\uff09\u3011<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 10px; border-radius: 10px;background-color:#F8F8FF;color:#000000;border-color:#666699;\">\n\t\t<p><strong>\u540c\u65cf\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u8cb8\u4ed8\u91d1\u3092\u6e1b\u3089\u3059\u305f\u3081\u5efa\u7269\u306b\u3088\u308b\u4ee3\u7269\u5f01\u6e08\u3092\u5b9f\u884c\u3057\u305f\u304c\u3001\u7c21\u6613\u8ab2\u7a0e\u3092\u9078\u629e\u3057\u3066\u304a\u308a\u5efa\u7269\u53d6\u5f97\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u304c\u53d7\u3051\u3089\u308c\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u932f\u8aa4\u3067\u53d6\u308a\u6d88\u3057\u3001\u539f\u5247\u8ab2\u7a0e\u306b\u623b\u3057\u3066\u304b\u3089\u518d\u5ea6\u5b9f\u884c\u3057\u305f\u305f\u3081\u3001\u79fb\u8ee2\u8cbb\u7528\u304c\u4e8c\u91cd\u306b\u304b\u304b\u3063\u3066\u3057\u307e\u3063\u305f\u4e8b\u4f8b<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u9f4b\u85e4\u3000\u548c\u52a9<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u4e8b\u4f8b\u306e\u6982\u8981\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<p>\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u4f9d\u983c\u8005\u304c\u4ee3\u8868\u8005\u3067\u3042\u308b\u540c\u65cf\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u8cb8\u4ed8\u91d1\u3092\u6e1b\u3089\u3059\u305f\u3081\u3001\u7a0e\u7406\u58eb\u306e\u63d0\u6848\u306b\u3088\u308a\u3001\u540c\u65cf\u4f1a\u793e\u304c\u6240\u6709\u3059\u308b\u5efa\u7269\u3092\u4f9d\u983c\u8005\u306b\uff11\u5104\u5186\u3067\u4ee3\u7269\u5f01\u6e08\u3059\u308b\u3053\u3068\u306b\u6c7a\u5b9a\u3057\u3001\u4ee4\u548cX1\u5e74\u306b\u5b9f\u884c\u3057\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u4f9d\u983c\u8005\u304c\u7c21\u6613\u8ab2\u7a0e\u3092\u9078\u629e\u3057\u3066\u304a\u308a\u3001\u5efa\u7269\u306e\u53d6\u5f97\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u304c\u53d7\u3051\u3089\u308c\u306a\u3044\u3053\u3068\u304c\u5224\u660e\u3057\u305f\u305f\u3081\u3001\u5efa\u7269\u306e\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u3092\u932f\u8aa4\u3067\u53d6\u308a\u6d88\u3057\u3001\u4ee4\u548cX2\u5e74\u306b\u539f\u5247\u8ab2\u7a0e\u3078\u623b\u3057\u3066\u304b\u3089\u518d\u5ea6\u5b9f\u884c\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u53f8\u6cd5\u66f8\u58eb\u5831\u916c\u53ca\u3073\u767b\u9332\u514d\u8a31\u7a0e\u304c\u4e8c\u91cd\u306b\u304b\u304b\u308a\u3001\u4e8c\u5ea6\u76ee\u306e\u53f8\u6cd5\u66f8\u58eb\u5831\u916c\u53ca\u3073\u767b\u9332\u514d\u8a31\u7a0e\u306b\u3064\u304d\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u305f\u3002<\/p>\n<\/div>\n<!--more--><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#556B2F;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u8ce0\u511f\u8acb\u6c42\u306e\u7d4c\u7def\u300b<\/strong><\/h4>\n<ul>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210X1\u5e74\uff13\u6708<\/strong><\/span><br \/>\n\u95a2\u4e0e\u958b\u59cb\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong> \u5e73\u6210X1\u5e74\uff19\u6708<\/strong><\/span><br \/>\n\u4f9d\u983c\u8005\u306e\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u3001\u540c\u65cf\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u8cb8\u4ed8\u91d1\u3092\u6e1b\u3089\u3059\u305f\u3081\u3001\u540c\u65cf\u4f1a\u793e\u304c\u6240\u6709\u3059\u308b\u5efa\u7269\u3092\u4f9d\u983c\u8005\u306b\u4ee3\u7269\u5f01\u6e08\u3059\u308b\u3053\u3068\u3092\u63d0\u6848\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong> \u4ee4\u548cX1\u5e7410\u6708<\/strong><\/span><br \/>\n\u4e0a\u8a18\u5efa\u7269\u306e\u4ee3\u7269\u5f01\u6e08\u306b\u3088\u308b\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u5b8c\u4e86\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong> \u4ee4\u548cX1\u5e7412\u6708<\/strong><\/span><br \/>\n\u4f9d\u983c\u8005\u304c\u7c21\u6613\u8ab2\u7a0e\u3092\u9078\u629e\u3057\u3066\u3044\u305f\u3053\u3068\u306b\u6c17\u3065\u304d\u3001\u5efa\u7269\u306e\u53d6\u5f97\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u304c\u53d7\u3051\u3089\u308c\u306a\u3044\u3053\u3068\u304c\u5224\u660e\u3002\u4f9d\u983c\u8005\u306b\u8aac\u660e\u3057\u3001\u4ee4\u548cX2\u5e74\u306b\u539f\u5247\u8ab2\u7a0e\u3078\u623b\u3057\u3001\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u3092\u3084\u308a\u76f4\u3059\u3053\u3068\u3067\u4e86\u89e3\u3092\u5f97\u308b\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong> \u4ee4\u548cX1\u5e7412\u6708<\/strong><\/span><br \/>\n\u4ee4\u548cX2\u5e74\u304b\u3089\u306e\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/1461_14.htm\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8<\/a>\u300d\u3092\u63d0\u51fa\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong> \u4ee4\u548cX1\u5e7412\u6708<\/strong><\/span><br \/>\n\u4f9d\u983c\u8005\u3088\u308a\u4e8c\u5ea6\u76ee\u306e\u53f8\u6cd5\u66f8\u58eb\u5831\u916c\u53ca\u3073\u767b\u9332\u514d\u8a31\u7a0e\u306b\u3064\u3044\u3066\u8ca0\u62c5\u3092\u6c42\u3081\u3089\u308c\u308b\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong> \u4ee4\u548cX2\u5e74\uff11\u6708<\/strong><\/span><br \/>\n\u4ee4\u548cX1\u5e7410\u6708\u306e\u4ee3\u7269\u5f01\u6e08\u306b\u3088\u308b\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u3092\u932f\u8aa4\u306b\u3088\u308a\u53d6\u308a\u6d88\u3057\u3002\u518d\u5ea6\u4ee3\u7269\u5f01\u6e08\u306b\u3088\u308b\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u5b8c\u4e86\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong> \u4ee4\u548cX2\u5e74\uff11\u6708<\/strong><\/span><br \/>\n\u4e8c\u5ea6\u76ee\u306e\u53f8\u6cd5\u66f8\u58eb\u5831\u916c\u53ca\u3073\u767b\u9332\u514d\u8a31\u7a0e130\u4e07\u5186\u3092\u7a0e\u7406\u58eb\u304c\u652f\u6255\u3046\u3002<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u57fa\u790e\u77e5\u8b58\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u8cc7\u7523\u306e\u8b72\u6e21\u7b49<\/strong>\uff08\u6d88\u6cd5\uff14\u3001\uff12\u2460\u516b\uff09<\/span><\/p>\n<p>\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15\u306f\u3001\u56fd\u5185\u306b\u304a\u3044\u3066\u4e8b\u696d\u8005\u304c\u4e8b\u696d\u3068\u3057\u3066\u5bfe\u4fa1\u3092\u5f97\u3066\u884c\u3046\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u53ca\u3073\u5916\u56fd\u8ca8\u7269\u306e\u5f15\u53d6\u308a\uff08\u8f38\u5165\u53d6\u5f15\uff09\u3067\u3042\u308b\u3002\u3053\u3053\u3067\u300c\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u300d\u3068\u306f\u3001\u4e8b\u696d\u3068\u3057\u3066\u5bfe\u4fa1\u3092\u5f97\u3066\u884c\u308f\u308c\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u53ca\u3073\u8cb8\u4ed8\u3051\u4e26\u3073\u306b\u5f79\u52d9\u306e\u63d0\u4f9b\uff08<span style=\"border-bottom: solid 1px #B22222;\">\u4ee3\u7269\u5f01\u6e08\u306b\u3088\u308b\u8cc7\u7523\u306e\u8b72\u6e21<\/span>\u305d\u306e\u4ed6\u5bfe\u4fa1\u3092\u5f97\u3066\u884c\u308f\u308c\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u82e5\u3057\u304f\u306f\u8cb8\u4ed8\u3051\u53c8\u306f\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u985e\u3059\u308b\u884c\u70ba\u3092\u542b\u3080\uff09\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u4ee3\u7269\u5f01\u6e08\u306b\u3088\u308b\u8cc7\u7523\u306e\u8b72\u6e21<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/05\/01.htm\" target=\"_blank\">\u6d88\u57fa\u901a\uff15\uff0d\uff11\uff0d\uff14<\/a>\uff09<\/span><\/p>\n<p>\u4e0a\u8a18\u306e\u300c\u4ee3\u7269\u5f01\u6e08\u306b\u3088\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u300d\u3068\u306f\u3001\u50b5\u52d9\u8005\u304c\u50b5\u6a29\u8005\u306e\u627f\u8afe\u3092\u5f97\u3066\u3001\u7d04\u5b9a\u3055\u308c\u3066\u3044\u305f\u5f01\u6e08\u306e\u624b\u6bb5\u306b\u4ee3\u3048\u3066\u4ed6\u306e\u7d66\u4ed8\u3092\u3082\u3063\u3066\u5f01\u6e08\u3059\u308b\u5834\u5408\u306e\u8cc7\u7523\u306e\u8b72\u6e21\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3068\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8<\/strong><\/span><\/p>\n<p>\u6d88\u8cbb\u7a0e\u306e\u7d0d\u4ed8\u7a0e\u984d\u306f\u3001\u8ab2\u7a0e\u671f\u9593\u4e2d\u306e\u8ab2\u7a0e\u58f2\u4e0a\u3052\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u304b\u3089\u305d\u306e\u8ab2\u7a0e\u671f\u9593\u4e2d\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\uff08\u4ed5\u5165\u63a7\u9664\u7a0e\u984d\uff09\u3092\u63a7\u9664\u3057\u3066\u8a08\u7b97\u3057\u3001\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u90e8\u5206\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308a\u9084\u4ed8\u3055\u308c\u308b\u3002\u305f\u3060\u3057\u3001\u307f\u306a\u3057\u4ed5\u5165\u7387\u306b\u3088\u308b\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3057\u305f\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u5b9f\u52d9\u306b\u4f7f\u3048\u308b\u7a0e\u52d9\u7528\u8a9e\u89e3\u8aac<br \/>\n\u300c<a href=\"https:\/\/profession-net.com\/seminar\/glossary\/word-09\/\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u6761\u4ef6\u3068\u306f<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFF5EE;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u7a0e\u7406\u58eb\u306e\u843d\u3068\u3057\u7a74\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#CD5C5C;\"><\/div>\n<p>\u5efa\u7269\u306b\u3088\u308b\u4ee3\u7269\u5f01\u6e08\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u3082\u3001\u539f\u5247\u8ab2\u7a0e\u3067\u3042\u308c\u3070\u5efa\u7269\u306e\u53d6\u5f97\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u308b\u3053\u3068\u306b\u307e\u3067\u601d\u3044\u304c\u53ca\u3070\u305a\u3001\u4f9d\u983c\u8005\u304c\u539f\u5247\u8ab2\u7a0e\u306a\u306e\u304b\u7c21\u6613\u8ab2\u7a0e\u306a\u306e\u304b\u306e\u78ba\u8a8d\u3092\u6020\u3063\u305f\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0F8FF;color:#000000;border-color:#333399;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u7a0e\u7406\u58eb\u306e\u8cac\u4efb\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#333399;\"><\/div>\n<p>\u7a0e\u7406\u58eb\u306f\u3001\u4f9d\u983c\u8005\u3067\u3042\u308b\u540c\u65cf\u4f1a\u793e\u306e\u4ee3\u8868\u8005\u306e\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u3001\u540c\u65cf\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u8cb8\u4ed8\u91d1\u3092\u6e1b\u3089\u3059\u305f\u3081\u3001\u540c\u65cf\u4f1a\u793e\u304c\u6240\u6709\u3059\u308b\u5efa\u7269\u3092\u4f9d\u983c\u8005\u306b\uff11\u5104\u5186\u3067\u4ee3\u7269\u5f01\u6e08\u3059\u308b\u3053\u3068\u3092\u63d0\u6848\u3057\u305f\u3002\u4f9d\u983c\u8005\u306f\u3053\u306e\u63d0\u6848\u3092\u53d7\u3051\u3001\u4ee4\u548cX1\u5e7410\u6708\u306b\u4e0a\u8a18\u5efa\u7269\u3092\u4ee3\u7269\u5f01\u6e08\u306b\u3088\u308a\u3001\u540c\u65cf\u4f1a\u793e\u304b\u3089\u4ee3\u8868\u8005\u3078\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u3092\u5b9f\u884c\u3057\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u4f9d\u983c\u8005\u304c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3057\u3066\u304a\u308a\u3001\u5efa\u7269\u306e\u53d6\u5f97\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u304c\u53d7\u3051\u3089\u308c\u306a\u3044\u3053\u3068\u304c\u5224\u660e\u3057\u305f\u305f\u3081\u3001\u5efa\u7269\u306e\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u3092\u932f\u8aa4\u3067\u53d6\u308a\u6d88\u3057\u3001\u4ee4\u548cX2\u5e74\u306b\u539f\u5247\u8ab2\u7a0e\u3078\u623b\u3057\u3066\u304b\u3089\u518d\u5ea6\u767b\u8a18\u3092\u3084\u308a\u76f4\u3059\u3053\u3068\u3067\u4e86\u89e3\u3092\u5f97\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5efa\u7269\u306e\u53d6\u5f97\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u306f\u53d7\u3051\u3089\u308c\u308b\u304c\u3001\u53f8\u6cd5\u66f8\u58eb\u5831\u916c\u53ca\u3073\u767b\u9332\u514d\u8a31\u7a0e\u3092\u4e8c\u5ea6\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u304f\u306a\u3063\u305f\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u63d0\u6848\u3057\u305f\u969b\u306b\u3001\u4f9d\u983c\u8005\u304c\u539f\u5247\u8ab2\u7a0e\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3066\u304b\u3089\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u3092\u884c\u3063\u3066\u3044\u308c\u3070\u3001\u767b\u8a18\u306b\u4fc2\u308b\u53f8\u6cd5\u66f8\u58eb\u624b\u6570\u6599\u53ca\u3073\u767b\u9332\u514d\u8a31\u7a0e\u306f\u4e00\u5ea6\u3067\u6e08\u3093\u3060\u3053\u3068\u304b\u3089\u3001\u7a0e\u7406\u58eb\u306b\u8cac\u4efb\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFACD;color:#000000;border-color:#DAA520;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u4e88\u9632\u7b56\u300b<\/strong><\/h4>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\uff3b\u30dd\u30a4\u30f3\u30c8\u2460\uff3d<\/span><br \/>\n\u6d88\u8cbb\u7a0e\u306e\u5c4a\u51fa\u66f8\u985e\u306f\u5fc5\u305a\u78ba\u8a8d\u3059\u308b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<p>\u6d88\u8cbb\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u95a2\u4e0e\u958b\u59cb\u6642\u306b\u3001\u904e\u53bb\u306b\u3069\u306e\u3088\u3046\u306a\u5c4a\u51fa\u66f8\u304c\u63d0\u51fa\u3055\u308c\u3066\u3044\u3066\u3001\u9032\u884c\u671f\u304c\u539f\u5247\u8ab2\u7a0e\u306a\u306e\u304b\u7c21\u6613\u8ab2\u7a0e\u306a\u306e\u304b\u3092\u5fc5\u305a\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3053\u3068\u3002\u305d\u306e\u3046\u3048\u3067\u3001\u904e\u53bb\u306b\u63d0\u51fa\u3055\u308c\u305f\u5c4a\u51fa\u66f8\u306e\u63a7\u3048\uff08\u53ce\u53d7\u5370\u7b49\u306e\u3042\u308b\u3082\u306e\uff09\u306e\u30b3\u30d4\u30fc\u3092\u5165\u624b\u3057\u3066\u3001\u30d1\u30fc\u30de\u30cd\u30f3\u30c8\u30d5\u30a1\u30a4\u30eb\uff08\u6c38\u4e45\u4fdd\u5b58\u30d5\u30a1\u30a4\u30eb\uff09\u306b\u4fdd\u7ba1\u3057\u3066\u304a\u304f\u3053\u3068\u3002\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\uff3b\u30dd\u30a4\u30f3\u30c8\u2461\uff3d<\/span><br \/>\n\u4fdd\u967a\u3067\u586b\u88dc\u3055\u308c\u308b\u7bc4\u56f2<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<p>\u7a0e\u7406\u58eb\u8077\u696d\u8ce0\u511f\u8cac\u4efb\u4fdd\u967a\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u8af8\u8cbb\u7528\u306b\u5bfe\u3057\u3066\u3082\u4fdd\u967a\u91d1\u304c\u652f\u6255\u308f\u308c\u308b\u3002<\/p>\n<div style=\"padding: 10px; border: 2px dashed #DAA520; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5f01\u8b77\u58eb\u5831\u916c\u306a\u3069\u306e\u4e89\u8a1f\u8cbb\u7528<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u640d\u5bb3\u8ce0\u511f\u3092\u53d7\u3051\u308b\u6a29\u5229\u306e\u4fdd\u5168\u53c8\u306f\u884c\u4f7f\u306e\u305f\u3081\u3001\u53c8\u306f\u65e2\u306b\u767a\u751f\u3057\u305f\u4e8b\u6545\u306b\u4fc2\u308b\u640d\u5bb3\u306e\u767a\u751f\u30fb\u62e1\u5927\u306e\u9632\u6b62\u306e\u305f\u3081\u306b\u652f\u51fa\u3057\u305f\u8cbb\u7528\u306a\u3069<\/p>\n<\/div>\n<p style=\"margin-top: 20px;\">\u672c\u4e8b\u4f8b\u306e\u5834\u5408\u3001\u932f\u8aa4\u3067\u767b\u8a18\u3092\u53d6\u308a\u6d88\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u5efa\u7269\u53d6\u5f97\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u304c\u53d7\u3051\u3089\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u4e8c\u5ea6\u76ee\u306e\u53f8\u6cd5\u66f8\u58eb\u5831\u916c\u53ca\u3073\u767b\u9332\u514d\u8a31\u7a0e\u306f\u300c\u640d\u5bb3\u306e\u767a\u751f\u30fb\u62e1\u5927\u306e\u9632\u6b62\u306e\u305f\u3081\u306b\u652f\u51fa\u3057\u305f\u8cbb\u7528\u300d\u3068\u3057\u3066\u4fdd\u967a\u91d1\u652f\u6255\u3044\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3002\u305f\u3060\u3057\u3001\u539f\u5247\u3068\u3057\u3066\u4e8b\u524d\u306b\u4fdd\u967a\u4f1a\u793e\u306e\u540c\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p style=\"text-align: right;\"><span style=\"text-align: right;\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff14\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p 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